Once again, thank you LO for your response. I'm sure the marking of the time outs gives some information to the league operator just like information for E8, 8S, 8WP, 8OB and BR to prevent handicap manipulation but they are not official components of the Equalizer Handicap System. Again, that's why I originally posted the question if the player never heard the time out (coach area too far from the player, too noisy, player already in stroke about to make contact with the cue ball), why should a time out be marked. It had no bearing on the evaluating anything about the player shooting! I definitely have never and would never mark this against my teammate's opponent. It did occur and was marked last week against my team. I just wanted to hear what the official ruling should be. I've reached out to many places, apparently, it's a gray area that no one officially wants to respond to.